This table applies **on or after 24 July 2013**.

The table below shows which territories are classified in ‘category 1’ and ‘category 3’ for the purposes of penalties for offshore non-compliance. Territories not listed here (other than the UK) are in ‘category 2’. Penalties for domestic (UK) matters fall into category 1.

**Note:** Crown Dependencies and Overseas Territories of the UK are, unless listed, in category 2.

**Category 1**

- Anguilla
- Aruba
- Australia
- Belgium
- Bulgaria
- Canada
- Cayman Islands
- Cyprus
- Czech Republic
- Denmark (not including Faroe Islands and Greenland which are in category 2)
- Estonia
- Finland
- France (includes overseas Departments of France; the overseas collectivities of France are in category 2)
- Germany
- Greece
- Guernsey (includes Alderney and Sark)
- Hungary
- Ireland
- Isle of Man
- Italy
- Japan
- Korea, South
- Latvia
- Liechtenstein
- Lithuania
- Malta
- Montserrat
- Netherlands (not including Bonaire, Sint Eustatius and Saba)
- New Zealand (not including Tokelau)
- Norway
- Poland
- Portugal (includes Madeira and the Azores)
- Romania
- Slovakia
- Slovenia
- Spain (includes the Canary Islands and other overseas territories of Spain)
- Sweden
- Switzerland Category 1 United States of America (not including overseas territories and possessions of the United States of America which are in category 2)

Category 3 Albania Algeria Andorra Bonaire, Sint Eustatius and Saba Brazil Cameroon Cape Verde Colombia Congo, Republic of the Cook Islands Costa Rica Curaçao Cuba Democratic People's Republic of Korea Dominican Republic Ecuador El Salvador Gabon Guatemala Honduras Iran Iraq Jamaica Kyrgyzstan Lebanon Macau (China and Hong Kong are in category 2) Marshall Islands Micronesia, Federated States of Monaco Nauru Nicaragua Niue Palau Panama Paraguay Peru Seychelles Sint Maarten Suriname Syria Tokelau Tonga Trinidad and Tobago United Arab Emirates Category 3 Uruguay